An information technology company was not liable for additional Indiana sales tax on online backup software it provided to its clients since the software was incidental to the company’s provision of online backup subscription services. Generally, if a serviceman transfers tangible personal property for consideration in conjunction with providing professional, personal, or other services, it constitutes a taxable retail sale unless the serviceman is in an occupation which primarily furnishes and sells services. The company was engaged in the business of providing IT support and other services to its clients. The provision of software was incidental to those services. Additionally, its clients did not incur any additional charge for the installation of the software. As a result, the online backup software was not subject to sales tax. (Letter of Findings No. 04-20160317, Indiana Department of Revenue, October 26, 2016)